Alcohol taxation and pricing policies have several public health, economic and social benefits as they have the capacity to:
- Generate tax revenue
- Reduce alcohol consumption and associated harms (covering both externalities and internalities) among various groups, including young people and heavy drinkers
- Prevent the initiation of drinking, which is an important preventive strategy in low-and middle-income countries that have a high prevalence of lifetime abstainers.
In the WHO Global strategy to reduce the harmful use of alcohol, pricing policies represent one of the key areas recommended for governments to use. WHO Global NCD Action Plan 2013-2020 contains a menu of policy options and cost-effective interventions to assist the Member States to implement actions for prevention and control of major NCDs. An updated list of the most effective and complementary policy options recommends increasing excise taxes on alcoholic beverages as one of the most cost-effective interventions governments can use.
This resource tool is developed under a Memorandum of Understanding between ThaiHealth and WHO as a part of a broader effort by WHO to develop technical tools and resource materials in support of the implementation of the global strategy to reduce the harmful use of alcohol. This resource tool will contribute to enhancing knowledge and competence relating to taxation and pricing policies among public health professionals and alcohol-control policy advocates. This will enable them to more effectively ensure the inclusion of key public health perspectives in the design and implementation of alcohol taxation and pricing policies